Turney Company produces and sells automobile batteries, the heavy-duty HD-240. The 2020 sales forecast is as follows.

Quarter		HD-240
1		5,400
2		7,140
3		8,460
4		10,390

The January 1, 2020, inventory of HD-240 is 2,160 units. Management desires an ending inventory each quarter equal to 40% of the next quarters sales. Sales in the first quarter of 2021 are expected to be 25% higher than sales in the same quarter in 2020. Prepare quarterly production budgets for each quarter and in total for 2020.

TURNEY COMPANY Production Budget choose the accounting period For the Quarter Ended December 31, 2020For the Month Ended December 31, 2020For the Year Ending December 31, 2020
Product HD-240
	Quarter
		1		2		3		4		Year
select an opening production budget item Required Production UnitsExpected Unit SalesBeginning Finished Goods UnitDesired Ending Finished Goods UnitBeginning Direct MaterialsDesired Ending Direct MaterialsDirect Materials PurchasesDirect Materials Per UnitTotal Required UnitsTotal Materials Required		enter a number of units		enter a number of units		enter a number of units		enter a number of units
select between addition and deduction AddLess : select a production budget item Total Required UnitsDirect Materials PurchasesBeginning Finished Goods UnitExpected Unit SalesDesired Ending Finished Goods UnitRequired Production UnitsBeginning Direct MaterialsDesired Ending Direct MaterialsDirect Materials Per UnitTotal Materials Required		enter a number of units		enter a number of units		enter a number of units		enter a number of units
select a summarizing line for the first part Total Required UnitsBeginning Finished Goods UnitDirect Materials PurchasesDirect Materials Per UnitTotal Materials RequiredBeginning Direct MaterialsDesired Ending Direct MaterialsDesired Ending Finished Goods UnitExpected Unit SalesRequired Production Units		enter a total number of units for the first part		enter a total number of units for the first part		enter a total number of units for the first part		enter a total number of units for the first part
select between addition and deduction AddLess : select a production budget item Beginning Finished Goods UnitBeginning Direct MaterialsDesired Ending Direct MaterialsDesired Ending Finished Goods UnitTotal Materials RequiredDirect Materials Per UnitDirect Materials PurchasesExpected Unit SalesTotal Required UnitsRequired Production Units		enter a number of units		enter a number of units		enter a number of units		enter a number of units
select a closing production budget item Required Production UnitsDesired Ending Direct MaterialsTotal Required UnitsDirect Materials PurchasesExpected Unit SalesDesired Ending Finished Goods UnitDirect Materials Per UnitBeginning Finished Goods UnitTotal Materials RequiredBeginning Direct Materials		enter a total number of units		enter a total number of units		enter a total number of units		enter a total number of units		enter a total number of units